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High Court of Karnataka Allows Appeal in Specific Performance Suit — Agreement to Sell Not Proved, Limitation Barred Suit. Plaintiff failed to prove execution of agreement and payment of earnest money; suit filed beyond three years from date of refusal.

The present Regular First Appeal arises from a judgment and decree dated 03.08.2022 passed by the Principal Senior Civil Judge and CJM, Dharwad, in O....

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Bombay High Court Allows Petition in Customs Case — Redemption Fine and Penalty Reduced for Import of Used Personal Effects. Gold chain with diamond pendant held to be 'personal effects' under Baggage Rules, 1998, entitling duty-free import.

The petitioner, a US citizen of Indian origin, arrived in Mumbai on 6th May 2007 from New York. He was wearing a gold chain with a pendant embedded wi...

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High Court of Karnataka Dismisses Revenue's Appeal in Block Assessment Case — Unexplained Investments Not Proven as Income. The court held that the Assessing Officer failed to establish that the cash credits and investments belonged to the assessee, and the ITAT correctly deleted the additions.

The case involves appeals by the Revenue under Section 260A of the Income Tax Act, 1961, against the common order of the Income Tax Appellate Tribunal...